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ham Exhibit No. [v U.S. Securities and Exc ange Gommissla ...

SEC staff accounting bulletin No. 99: MaterialityAzat?ham'i 3:51 PMHome I Previous Securities and Exc ange GommisslaSEC staff accounting bulletin :No. 99 - MaterialitySECURITIES AND EXCHANGE COMMISSION17 CFR Part 211[Release No. SAB 99] staff accounting bulletin No. 99 AGENCY: Securities and Exchange CommissionACTION: Publication of staff accounting bulletin /elfExhibit No. [vDate: r/Dawn MateraSUMMARY: This staff accounting bulletin expresses the views of the staffthat exclusive reliance on certain quantitative benchmarks to assessmateriality in preparing financial statements and performing audits of thosefinancial statements is inappropriate; misstatements are not immaterialsimply because they fall beneath a numerical : August 12, 1999 FOR FURTHER INFORMATION CONTACT: W.]

SEC Staff Accounting Bulletin No. 99: Materiality 1/2/2015 3:51 PM Series. Section M, entitled "Materiality," provides guidance in applying materiality thresholds to the preparation of financial statements filed with

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